relevant to Asia as Asian capital markets continue to deepen and become more complex. As the Principles are outcome-based, they are adaptable to a number of country circumstances. Important progress has
different approaches to governance practices. National codes reflect local standards and explanation is encouraged where there is divergence from the Principles against this framework. Members of the ICGN
as integrated a manner as possible. Divergence of Materiality Approaches: Financial materiality, Double materiality, Multi-stakeholder interpretation of materiality, or Dynamic materiality. https
Investor Strategies for Incorporating ESG Considerations into Corporate Interactions www.blackrock.com www.ceres.org Century21st Engagement Investor Strategies for Incorporating ESG Considerations into Corporate Interactions [ 5 ] FOREWORD The Value of Our Voice ......................................................................................................................................... 1 How ESG Megatrends Are Shaping Valuation ...........................................................